THE VALUE ADDED TAX ACT - TRA

equest the taxable person to appoint another person resident in Mainland
Tanzania to act on his behalf in matters relating to tax.
(2) If the Commissioner accepts the appointment of a tax
representative, any liability of the taxable person under the Act other than any
liability subsisting before his appointment including any liability to –
(a) keep and preserve, or to produce, any records or accounts;
(b) furnish a tax return; or
(c) pay any tax or interest under the Act; or
(d) comply with any requirement made in particular in respect of the
business by the Commissioner;
shall, on and from his appointment, and without affecting the liability of the
taxable person, subsist to the like extent and severally against the
representative until such time as the commissioner accepts appointment.
[s. 59]
Supplies
by bankrupt
or deceased,
etc.
Transfer
of a going
concern
61.-(1) Where, by reason of death, bankruptcy, winding-up or other
legal process in respect of a taxable person whether individual or corporate, the
property or control of a business carried on by the taxable person and in
respect of which the taxable person is registered is vested in another person,
the provisions of the Act and of any regulations made under it shall, on such
vesting and for as long as that other person is in control apply to him as if he
were the taxable person.
(2) A person carrying on or controlling the business of a taxable
person in the circumstances referred to in subsection (1) shall notify the
Commissioner in writing of that fact, giving full particulars of the
circumstances in which control of the business concerned passed from the
taxable person to him.
(3) Notice under subsection (2) shall be given within thirty days after
control is acquired by the person giving the notice.
(4) A person who fails to give notice as required by this section
commits an offence and upon conviction is liable to a fine not exceeding one
hundred thousand shillings.
[s. 60]
62.-(1) Where a business or part of a business is assigned
(“transferred”), then for the purpose of determining whether the transferee is
liable to be registered, the taxable turnover of the business or part transferred
shall be added to the turnover of any business carried on by the person to
whom the business or part of the business is transferred (“the transferee”).
(2) Any liability other than criminal liability of a person transferring a
business or part of business shall on and from the date of the transfer, pass to
the transferee without affecting the liability of the transferor and such liability
shall include the liability to –
(a) keep, preserve, or to produce records or accounts;
(b) furnish a tax return; or
(c) pay any tax or interest under the Act; or
(d) comply with any requirement made in particular in respect of the
business by the Commissioner.
(3) No tax shall be charged or input tax claimed in respect of the
transfer where the transferee is registered.
(4) Except to the extent that the Commissioner determines otherwise
and upon written request or both parties any entitlement under the Act to credit
or repayment of input tax that immediately before the transfer took effect was
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